Property tax for individuals - how it is calculated, who pays, benefits, tax rates

Regional law on property tax based on cadastral value

The possibility of paying tax at cadastral value in the region is introduced by the law of the constituent entity of the Russian Federation.
Such a law can be adopted only after approval of the results of determining the cadastral value of real estate (clause 2 of Article 372, clause 2 of Article 378.2 of the Tax Code of the Russian Federation). For example, in Moscow, the specifics of determining the tax base in relation to individual real estate objects are determined by the Moscow Law of November 5, 2003 No. 64 “On the property tax of organizations.”

If there is no law, then the calculation procedure is over for you.

How to calculate property taxes for individuals

You need to know the rate and tax base (i.e. the property that you own).

The rate is determined by regional authorities.

The taxable base is the cadastral value of the property, which was determined and recorded by Rosreestr employees. It cannot be significantly higher or lower than the market one (a deviation of up to 30% is considered normal). If the cadastral value is too high, the owner can challenge it in court.

See the cadastral value on the website of the Federal Tax Service, Rosreestr, using a tax calculator or a public cadastral map.

Tax calculator on the Federal Tax Service website. To make the calculation, you need a cadastral number; you will find it in the Unified State Register of Real Estate, which can be ordered online on the Rosreestr website

A public cadastral map on which you can find the cost of a house, cottage, townhouse, or high-rise building. There are no exact quarterly data, but you can calculate the cost of m² and multiply it by the area of the apartment

What additional indicators are taken into account when calculating tax based on cadastral value:

Tax deduction for all real estate properties. The deduction is made by reducing the cadastral area of the property by the deductible area. Tax deduction for a house - 50 m², for an apartment - 20 m², for a room - 10 m². If the area of an apartment is 70 m², then the taxpayer will be calculated the cadastral value for 50 m², the area of a country house is 50 m² - there is no need to pay tax.
Holding period ratio (CPR). The coefficient is calculated for each year. If you own an apartment for six months (i.e. 6 out of 12), then the coefficient is 0.5. Twelve months - coefficient is 1.
Reducing factors used during the transition from calculation based on the inventory value of real estate to calculation based on the cadastral value. The transition was planned to be completed in 2021, removing the reduction factors, but they have not yet been removed. In the first year after the transition to the cadastre - 0.2, in the second year - 0.4, in the third year - 0.6. In the fourth year, the tax office compares the full amount of property tax at the cadastral value with the amount for the previous year. If the amount has increased by more than 10%, then the Federal Tax Service will increase the tax amount this year by 10%. If the total amount has increased by less than 10%, then the tax will be taken in full.
Benefits for one property for certain categories of citizens: combatants (military personnel and their close relatives), pensioners, large families, disabled people of the first and second groups. All categories of citizens who are entitled to benefits can be found in the Tax Code (Article 407 of the Tax Code of the Russian Federation). Regions may provide additional benefits. They can be found on the website nalog.ru or by contacting the city administration for a free consultation. To receive benefits, you need to submit an application to the tax office or through the MFC.

Property taxes for individuals are calculated using the formula: Amount of property tax = ((B x C - H2) x K + H2) x KPV x D - L, where:

B - tax base;
C is the property tax rate in the region for this object;
N2 - tax liabilities based on inventory value for the last period when they were calculated
D is the size of the ownership share in the object;
K - reduction factor;
KPV - holding period coefficient;
D is the size of the ownership share in the object;
L - benefit.

You don’t need to calculate anything yourself! The tax office will do this for you, but if you want to check the tax office, you can do the calculations.

List of objects subject to cadastral value tax

Real estate subject to tax must be included in the list of objects for which the tax base is determined as the cadastral value. This list is compiled by the authorized executive body of your constituent entity of the Russian Federation (clause 1, clause 7, article 378.2 of the Tax Code of the Russian Federation).

The list for the current year must be compiled no later than January 1. It is sent to the tax authorities at the location of the relevant real estate objects and is posted on the official website of the executive body or on the website of the constituent entity of the Russian Federation.

Please note that the list contains a specific property (for example, a building), indicating its cadastral number, full address and KLADR code. If you do not find your property on the list, the calculation procedure is completed.

For more information about which objects can be included in the list, read the material “For which real estate objects is the tax base calculated based on the cadastral value?” .

The amount of cadastral value required for calculation

The tax base is determined as the cadastral value of the object as of January 1 of the year, which is the tax period (clause 2 of Article 375 of the Tax Code of the Russian Federation). Therefore, payment of tax is possible only if this value is determined. If not, you will not have an obligation to pay tax due to the lack of a tax base (clause 2 of Article 375, subclause 2 of clause 12 of Article 378.2 of the Tax Code of the Russian Federation).

Once you have established the cadastral value, you can proceed to determining the tax base and calculating tax (advance payments).

To find out where you can find out the required cadastral value, read the article “How to find out the cadastral value of property?” .

Attention! If the cadastral value is established by the court taking into account VAT, then the taxable base is the value of the property excluding tax. See details here.

Determination of the tax base

If you are the owner of the entire property, then the tax base is equal to its full cadastral value.

If you own part of the property, and the cadastral value is determined for it as a whole (for example, a room in a building), the tax base will be the share of the cadastral value based on the share of the premises’ area in the total area of the building (clause 6 of Article 378.2 of the Tax Code of the Russian Federation).

See also “How to pay tax on “cadastral” property in common ownership?”.

For example, you own a premises with an area of 300 square meters. m in a building with an area of 3,000 sq. m. m. The cadastral value of the building is 30 million rubles.

Then the tax base for your premises will be 3 million rubles. (30 million × 300 / 3,000).

Read here how to calculate property tax when changing the cadastral value.

In addition, the tax on movable property has been abolished since 2021. Details in the material “The movable property tax has been abolished.”

Find out whether property taxes are being reduced due to the spread of coronavirus infection in the Ready-made solution from ConsultantPlus. If you do not have access to the system, get a trial demo access for free.

Real estate tax rate

The tax rate is calculated as a percentage of the tax base. In the case of real estate, the taxable base is considered to be the cadastral value of the property (read what it is). The real market value of the property is not taken into account.

Basic tax rates in Russia:

house, apartment, room, garage - 0.1% of the cadastral value;
other real estate - 0.5%;
if the property is more than 300 million rubles - 2%.

But that is not all! Russia is divided into territories - Federal Districts (FD) and constituent entities of the Russian Federation. Each subject can change the tax rate. For example, cancel the tax or increase it, but not more than three times (from 0 to 0.3% for apartments). For property over 300 million rubles, from 0 to 6%.

Find out the tax rate in your region on the Federal Tax Service website.

Select “Personal Property Tax”, year, region. Indicate the municipality within the region, if necessary. Click "Find" and then "More details"

Calculation of tax payment

The tax amount for the year is determined by the formula:

TnI = Tax base × Tax rate

If reporting periods and advance payments are established in your region, the payment for the reporting period (for example, for the 1st quarter) must be calculated based on ¼ of the cadastral value (share of cost) of the object (subclause 1, clause 12, article 378.2 of the Tax Code of the Russian Federation):

AP = Tax base × ¼ × Tax rate

In this case, the amount of tax payable at the end of the year will be equal to the difference between the calculated tax amount for the year and the amount of advance payments.

Example

The cadastral value of the property is 10 million rubles. The tax rate is 1.5%. Then:

The annual tax amount will be 150,000 rubles. (10,000,000 × 1.5%);
advance payments based on the results of the 1st quarter, half a year and 9 months will be equal to 37,500 rubles. (10,000,000 × ¼ × 1.5%);
the amount of tax payable at the end of the year is RUB 37,500. (150,000 – 3 × 37,500).

However, if ownership of a real estate item arose or ceased during the reporting period, then the amount of tax for the tax period and advance payment for the reporting period is determined based on the number of full months of ownership. The formulas for calculation are:

for advance payments:

AP = Tax base × ¼ × Tax rate × Number of full months of ownership of the property in the reporting period/3;

for the full tax amount for the year:

NnI = Tax base × Tax rate / Number of full months of ownership of the property in a year / 12.

Starting from 2021, a full month of ownership is considered to be the one in which the right to the object arose before the 15th day or was lost after the 15th day (Clause 5 of Article 382 of the Tax Code of the Russian Federation).

EXAMPLE of calculation from ConsultantPlus, if the cadastral value has changed during the year: The organization owns a building that is taxed at the cadastral value. The tax rate in the region where this building is located is 2%. As of January 1, the cadastral value of the building was 100,000,000 rubles. In the spring, the organization dismantled a small part of the building, after which its area decreased. Information about the changed area was entered into the Unified State Register of Real Estate on June 10. After the changes, the cadastral value was determined to be 90,000,000 rubles. The organization will calculate property tax as follows... See . continuation of the example in K+. Trial access to K+ is free.

New rules for calculating property tax

According to the current rules of fiscal legislation, the calculation of property tax for legal entities depends on what exactly is the taxable base.

IMPORTANT!

As of 01/01/2019, the calculation rules have been changed. Now only real estate is recognized as a taxable object for property tax. Movable assets are completely excluded from the tax base. Introduced by Law No. 302-FZ of August 3, 2018.

Corporate property tax is a regional obligation. Rates, deadlines for payment of advance payments, benefits and exemptions are required to be established by the authorities of the relevant region, subject or region.